2 resultados para accruals-based earnings management

em SAPIENTIA - Universidade do Algarve - Portugal


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Marine protected areas (MPAs) are a global conservation and management tool to enhance the resilience of linked social-ecological systems with the aim of conserving biodiversity and providing ecosystem services for sustainable use. However, MPAs implemented worldwide include a large variety of zoning and management schemes from single to multiple-zoning and from no-take to multiple-use areas. The current IUCN categorisation of MPAs is based on management objectives which many times have a significant mismatch to regulations causing a strong uncertainty when evaluating global MPAs effectiveness. A novel global classification system for MPAs based on regulations of uses as an alternative or complementing, the current IUCN system of categories is presented. Scores for uses weighted by their potential impact on biodiversity were built. Each zone within a MPA was scored and an MPA index integrates the zone scores. This system classifies MPAs as well as each MPA zone individually, is globally applicable and unambiguously discriminates the impacts of uses. (C) 2016 The Authors. Published by Elsevier Ltd.

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Several life history traits of sharks result in juveniles being particularly vulnerable to exploitation. However, population level impacts of harvests on juvenile sharks have not been well quantified. This paper examines a range of harvest strategies, including those targeting juveniles. Reproductive value and yield per recruit are used to compare the harvests, which are represented by Leslie matrix models with a harvest matrix. Two species are used as examples: the short-lived Rhizoprionodon taylori and the long-lived Squalus acanthias. Harvests that maintain a stationary population size cause reproductive values to change in opposing ways, but they remove equal fractions of the population's reproductive potential. A new theorem gives population growth as a function of the fraction of reproductive potential removed by a harvest, a relationship useful for comparing harvests on juveniles and adults. Stochastic projections indicate that the risk of depletion is associated with the fraction of reproductive potential removed annually, a measure which encompasses the information in both the selectivity and the rate of fishing mortality. These results indicate the value of focusing conservation efforts on preserving reproductive potential.